EBONYI STATE OF

LAW NO.007 OF 2020

EBONYI STATE HARMONIZATION OF RATES AND LEVIES COLLECTABLE BY LOCAL GOVERNMENT AREAS LAW, 2020

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EBONYI STATE HOUSE OF ASSEMBLY

SECTION 1

1. A Bill for a Law to Harmonize Rates and Levies Long Title Collectable by Local Government Areas in Ebonyi State

SECTION 2

2. BE IT ENACTED by the House of Assembly of Ebonyi Enactment State as follows:

SECTION 3 3. This law may be cited as Ebonyi State Citation Harmonization of Rates/Levies collectable by Local Government Areas Law 2020.

SECTION 4

4. This law shall be deemed to have come into Commencement operation on the ______day of ______2020.

SECTION 5

5. In this Law, unless the context otherwise requires Interpretation “Court” means a Revenue Court, Magistrate Court of any Grade within the Local Government Areas.

’’Category” means the classification of the local Government Areas in Ebonyi State into Urban

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(Category A), Semi-urban (Category B) and Rural (Category C). “Fee” is a legal charge collectable by Local Government Area, for a particular service provided or permission (rights) granted exclusively to any person. “Levy” is any kind of legal charges by Local Government Areas in any form and can be used interchangeably with fees and charges. “Person” includes, an individual or body of individuals, family, corporate, sole, trustee or executor or a person who carries out economic activity a person exploiting tangible or intangible property for the purpose of obtaining income there from by way of trade or business. “Ebonyi North LGAs” means the following Local Government Areas: North, , Ebonyi and . “Ebonyi Central LGAs” means the following Local Government Areas: , Ezza South, and . “Ebonyi South LGAs” means the following Local Government Areas: , , Ivo, and . “General Contractor” means a general contractor within the Local Government Areas. “Rate” means the amount payable to the Local Government Areas as provided in the schedule hereto. “Revenue Collector” means the staff of the Local Government Areas and/or any other person or group of persons duly authorized to collect revenue for the Local Government Areas. “Permanent Stalls” are solid structures built and owned, by private individuals, while “Blocks Stalls” are solid structures built and owned by the Local Government Areas.

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SECTION 6

6. 1. There shall be established for each Local Establishment of Revenue Government Area of the State, a Committee Committee to be known as the Local Government Area Revenue Committee (hereinafter referred to as “the Revenue Committee”). 2. The Revenue Committee, shall comprise the following, that is to say: a. A person to be appointed by the Chairman of the Local Government Area Council, as the Chairman of the Committee (not being a political appointee or public officer from within the Local Government Area Council) who shall be versed in revenue matters. b. The heads of the following departments of the Local Government Area Council, that is to say: i. Legal ii. Treasury and iii. Any other department c. A member of the public not being a member of the Council versed in revenue matter to be nominated by the Legislative Arm of the Council. 3. All appointments made pursuant to this section, shall be subject to the approval of the legislative arm of the council.

SECTION 7

7. 1. The Revenue Committee, shall be Functions of Revenue responsible for the assessment and Committee collection of all taxes, fines, rates,

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charges or other revenue under its jurisdiction and shall account for all amounts so collected in a manner to be prescribed by the chairmen of the Local Government, subject to the financial memorandum and guidelines on Local Government Administration. 2. The Revenue Committee, shall be autonomous of the Local Government Area Treasury and shall be responsible for the day to day administration of the department of Personnel which forms its operational arm.

SECTION 8

8. There is hereby established, a joint State and Establishment of Composition Local Government Area Revenue Committee of Joint Revenue Committee (hereinafter in this Law Referred to as “the Joint Revenue Committee”) which shall comprise. a. The Chairman of the State Internal Revenue Service as the Chairman: b. The Chairman, of the each of the Local Government Revenue Committee: c. A representative of the following Ministries, that is to say- i. Local Government Areas and Chieftaincy Affairs not below the level of Director. ii. Lands iii. Housing and Urban Development d. The Legal Adviser of the State Internal Revenue Service; and

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c. The Secretary of the Committee shall be staff of the State Internal Revenue Service. SECTION 9

9. The functions of the Joint Revenue Committee shall Function of Joint Revenue Committee be to: a. Harmonize tax administration in the State. b. Deal with revenue matters of common concern to the State and Local Government Areas Authorities; c. Enlighten members of the public generally on State and Local Government Areas revenue matters; d. Consider relevant resolutions of the Joint Tax Board for implementation in the State. e. Advise the State and Local Government Areas on revenue matters: and f. Carry out such other functions as may be assigned to it by the Joint Tax Board.

SECTION 10

10. The Chief Judge may designate in each Local Designation of Magistrate to adjudicate on Revenue Government Area, at least two Magistrates who shall Matters. give priority to matters affecting the revenue of the State and of the relevant Local Government Areas Council.

SECTION 11

11. 1. From the commencement of this law, the rates Revenue rate payable and publication payable to each Local Government Area shall be provided in the schedule hereto.

2. Each Local Government Area shall ensure that Function of Joint Revenue a chart showing the approved rates of levies, Committee

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the applicable rate and the expected time of payment is pasted at a conspicuous place in the revenue offices of the Local Government Areas. SECTION 12

12. The Local Government Areas Authority shall issue a Demand Notice harmonized Demand Notice in respect of taxes listed in the scheduled to this Law. a. For the purpose of tenement rate each Local Government Area, shall employ the services of estate surveyor/valuer to determine the value of the property for the purpose of assessment. b. However, in lieu of the proper valuation, each Local Government Area shall apply the rates as prescribed in the schedule to this law until a proper valuation is carried out.

SECTION 13

13. 1. The Local Government Areas shall have the Appointment of Revenue Collectors exclusive power to appoint Revenue collectors. 2. The revenue officers shall wear identification badge with a clear inscription of their names and official capacity. 3. The production by a revenue collector of an identity card and certificate or warrant: a. issued by a Local Government Areas Authority. b. setting out his full names, and stating that he is authorized to exercise the functions of a revenue collector, shall be sufficient evidence that the revenue collector is duly authorized for the purpose of the Law..

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4. It is illegal for any Local Government Area to use any consultant(s) for the purpose of assessment and collection of any levies and rates that are stated in the schedule to this law. However, this does not preclude the appointment of the state government as collection agents for certain levies.

SECTION 14

14. 1. If any person disputes an assessment, he may Objections apply to the relevant Local Government Areas Council by notice of objection in writing to review and to revise the assessment and such application shall state precisely the grounds of objection to the assessment and shall be made within 14 days from the date of service of the notice of assessment/demand notice. 2. On receipt of a notice of objection, the Local Government Areas may require the person giving that notice to furnish such particulars and to produce any documents as may be deemed necessary and may summon any Appointment of Revenue person who may be able to give information Collectors of the objection to attend for purposes of examination by an officer of the Local Government. 3. In an event of any person who has objected to an assessment agreeing with the Local Government Areas as to the correct amount chargeable, the assessment shall be amended accordingly and notice of rate chargeable shall be served upon such person. 4. Refund in the case of over payment or inappropriate payment made by the taxpayer to the Local Government, refund shall be made to the taxpayer within one month through application to the Local Government.

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SECTION 15

Powers of Revenue 15. 1. The Revenue collectors shall have the powers Collectors to enter into any premises at all reasonable times for the purposes of demanding and collecting rates on behalf of the Local Government Areas. 2. A reasonable time shall be between the hours of 8:00am and 6:00pm.

SECTION 16

16. It shall be the duty of every person to pay or show Duties of Public evidence of payment to the revenue collector, the fees prescribed in the schedule to this Law.

SECTION 17

Issuance of Receipts 17. All revenue collectors shall issue a receipt in the for Revenue form authorized by the Local Government Areas in respect of any rate paid under the schedule thereto.

SECTION 18

18. The Local Government Areas Authority shall obtain Character of Receipts receipts with security features from the State Government Printer or Nigeria Security Printing and Minting Company or any other instrument prescribed by the Local Government.

SECTION 19

19. All persons to which this Law apply shall pay to the Payment Periods Local Government all rates as prescribed in the schedule hereto from the beginning of every month or year, nor later than 60 (sixty) days from the

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beginning of every year and 14 (fourteen) days from the beginning of every month.

SECTION 20

20. The Local Government Areas may institute legal Revenue Courts actions through legal department of the Local Government Areas, the State or by employing the services of legal practitioner against any defaulter at the State Revenue Court for the purpose of enforcing the collection of rates or any other court as prescribed by the Constitution of the Federal Republic of Nigeria.

SECTION 21

21. 1. Any person, who contravenes the provision of this Law by refusing to pay rates as per the schedule hereto, shall be guilty of an offence and liable on conviction. a. for first offence, to a fine not exceeding N1, 000.00 (One Thousand Naira) only or to imprisonment for a term not exceeding three months or both. b. and for each subsequent offence a fine not exceeding N2,000.00 (Two Thousand Naira) only or to imprisonment for a term not exceeding six months or both. c. In addition to the penalties stated above, the rates shall be regarded as debt due to the Local Government Areas and shall be recoverable as such.

2. a. Notwithstanding anything contained in any other enactment or law, no person, other than appropriate tax authority, shall assess or collect, on behalf of the

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Local Government Areas, any tax, duty, levy, rate, fee or charge and the services of Law Enforcement Agencies shall only be engaged in accordance with the provision of the tax laws. b. No person, including a tax authority, shall mount a road block in any Local Government Area for the purpose of collecting any tax, duty, levy rate, fee or charge.

3. Any person who: a. Collects or attempts to collect any levy that is not listed in the schedule to this Law; b. Collects or attempts to collect any levy or penalty without due authority and identification: or c. Mounts a road block or causes a road or street to be closed for the purpose of collecting any levy, commits an offence and shall be liable on conviction to a fine of Fifty Thousand Naira (50,000.00) only or imprisonment for three years (3) or both.

4. Any person or agency appointed for the administration of this Law or employed in connection with the assessment and collection of levy who a. demand from anyone an amount in excess of the authorized assessment of the levy: b. fails to remit revenue collected as when due:

10 c. withholds for his own use or otherwise any portion or the whole of the revenue collected. d. renders a false return, whether orally or in writing of the amount of revenue collected or received by him: e. defrauds any person, embezzles any money, or otherwise uses his position to deal wrongfully with the Local Government Areas Authority or any member of the public: f. steals or misuses Local Government Areas Authority documents: and/or g. compromises on the assessment or collection of any levy, commits an offence and shall be liable on conviction to a fine equivalent to 500 percent of the sum in question and to imprisonment for a term of three (3) years: h. any person who in committing any offence under the provision of this Law, is armed with any offensive weapon commits an offence and shall be liable on conviction to three (3) years imprisonment: i. any person who, while aimed with an offensive weapon cause injury to any office or authorized agents of the Local Government Areas Authority in the discharge of their functions under this Law, commits an offence and shall be liable on conviction to imprisonment for a term of five (5) years: j. any person who aids or abets one or more persons for the purpose of contravening any of the provisions of this Law commits an offence and shall

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be liable on a conviction to a fine equivalent to 200% of the sum in question or to imprisonment for term of two (2) years: k. any person, not being an authorized officer, assumes the name, designation or impersonates the character of an authorized officer or agent shall in addition to any other punishment, be liable to pay on conviction, a fine of Two Hundred and Fifty Thousand Naira (250,000.00) or three (3) years imprisonment or both.

SECTION 22

22. 1. The State Joint Revenue Committee shall carry Reviews of Levies out a periodic review of the rates charged and Rates every (3) years and ensure that the differences in amounts chargeable by Local Government Areas in respect of any scheduled levy is minimized. 2. The review shall be made in consultation with relevant Stakeholders.

SECTION 23

23. 1. Without prejudice to the provisions of any Law Enforcement on Jurisdiction of courts, the Revenue Court shall also have jurisdiction to entertain all cases under this Law. 2. There shall also be established mobile courts for speedy trial of defaulters. 3. In entertaining a case of default, the court shall have power to seal off any premises, impound, seize or confiscate any goods from a defaulter at any stage of the proceeding.

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4. The Local Government Areas may employ the services of Law Enforcement Agencies to enforce this Law.

SECTION 24

24. The Local Government Areas shall provide an Funding of Revenue Collection amount less than 3% and not more than 5% of all revenue collected by the revenue staff in the preceding year for the Revenue Committee to represent cost of collection.

SECTION 25

25. All Revenue Rates and Levies contained in the Bye- Repeal Clause Laws of any Local Government Areas in Ebonyi State are hereby repealed.

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SCHEDULE

S/N Revenue Heads Sub-Urban Sub-Urban Sub-Urban (Category A) (Category B) (Category C) N N N 1 Shops and kiosk rates a) Shop permit Small 3,000.00 2,400.00 1,200.00 Medium 5,000.00 Large 10,000.00 8,000.00 5,000.00 Ex-large/(Big Departmental stores) 200,000.00 b) Kiosk Permit 1,200.00 1,200.00 600.00 Container/Temporary shop Small 2,500.00 1,200.00 600.00 Large 3,500.00 2,500.00 1,500.00 Workshop permits by artisans (Carpenters, Mechanic, Vulcanizers) etc Small 3,000.00 2,000.00 3,000.00 Large 10,000.00 5,000.00 2,500.00 2. Tenement Rates (Private and Commercial Property) Commercial Property Petrol Station 50,000.00 30,000.00 10,000.00 Banks 100,000.00 50,000.00 25,000.00 Communication Mast 100,000.00 100,000.00 100,000.00 Other commercial premises 25,000.00 20,000.00 10,000.00 Residential Duplex/one storey building 10,000.00 5,000.00 2,500.00 Bungalow 5,000.00 3,500.00 2,500.00 Block of flat over one storey building 12,000.00 6,000.00 3,000.00 3. Slaughter Slab Fees Butcher Licence Fee (per annum) 3,600.00 2,400.00 1,200.00 Cow slaughter per head 200.00 150.00 50.00 Goat/Sheep Slaughter per head 100.00 100.00 50.00 Pig, slaughter per head 150.00 100.00 50.00 4. Merriment and Road closure levies Noise control fees 10,000.00 5,000.00 2,000.00 Blocking of Local Government Road 20,000.00 10,000.00 5,000.00 5. Food licence Permit (for restaurants, bakeries and other places where food is sold) Restaurants 15,000.00 10,000.00 5,000.00 Bakeries 15,000.00 10,000.00 5,000.00 Buker/local Restaurants 3,600.00 2,400.00 1,200.00 6. Liquor Licence Fee Beer Parlour 12,500.00 6,000.00 3,000.00 Wholesale Fee 15,000.00 7,500.00 3,500.00

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S/N Revenue Heads Sub-Urban Sub-Urban Sub-Urban (Category A) (Category B) (Category C) N N N Local Drinks 3,000.00 1,000.00 1,000.00 Hotel/Guest Inn 20,000.00 10,000.00 5,000.00 7. Radio and TV Licence fees (other than radio and television transmitter) Radio & TV fees (commercial) 5,000.00 2,000.00 500.00 Vehicle Radio fees (where the vehicle is registered) 1,000.00 500.00 500.00 8. Naming of street registration fee (outside state 20,000.00 10,000.00 5,000.00 capital) 9 Right of occupancy fees on lands in the Rural Areas, excluding those collectables by the Federal and State Governments, excluding the State Capital Residential (per plot) 5,000.00 2,500.00 1,000.00 Commercial (per plot) 10,000.00 5,000.00 2,000.00 10 Market taxes and levies excluding any market where state finance is involved Permanent stalls (per-annum) 12,000.00 3,600.00 1,200.00 Market space (per-market day) 100.00 50.00 20,00 Market motor park hawkers (daily) 30.00 20.00 10.00 Market hawkers (per market day) 30.00 20.00 10.00 11 Motor park levies Loading fees (per trip) Trailers/lorry 2,000.00 1,000.00 500.00 Canter 500.00 200.00 100.00 Buses/pickup van 500.00 500.00 500.00 Car 300.00 300.00 300.00 Motorcycle 100.00 100.00 100.00 12 Bicycle, track, canoe, wheelbarrow and cart fees other mechanically Propelled truck Bicycle license fee 200.00 50.00 20.00 Canoe licence fee 1,000.00 500.00 200.00 Wheelbarrows/cart fee 600.00 240.00 100.00 13 Cattle tax payable by cattle Cattle farmer permit 2,000.00 1,000.00 500.00 14 Religious places Establishment Permit fee Religious places Establishment Permit fee 5,000.00 3,000.00 1,200.00 15 Signboard and advertisement permit fee (A) Stationary/fixed advert Directional signboard fee 20,000.00 10,000.00 2,500.00 Wall Print Advertisement 10,000.00 5,000.00 1,500.00 Digitalized Bill Boards 150,000.00 100,000.00 5,000.00 Non Digitalized Billboards, Unipoles And Eye- 100,000.00 50,000.00 20,000.00 catchers Market Road show permit 5,000.00 3,000.00 1,000.00 (B) Mobile Advert Mobile Sales Promotion Fees 5,000.00 3,000.00 1,000.00 Cars, Pickup, Trucks (Branded) 7,000.00 3,500.00 2,500.00 Trailers /Lorries (Branded) 10,000.00 5,000.00 2,500.00

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S/N Revenue Heads Sub-Urban Sub-Urban Sub-Urban (Category A) (Category B) (Category C) N N N 16 Public Convenience, Sewage and Refuse Disposal fees Dislodgement of Septic tank Tanks 2,500.00 1,000.00 500.00 Sanitation fees (commercial) 3,000.00 2,000.00 500.00 Sanitation fees (market-per trader 600.00 240.00 120.00 17 Wrong Parking Charges Wrong packing 5,000.00 2,000.00 1,000.00 Towing of Vehicles fee 5,000.00 2,000.00 1,000.00 No Parking Order Permit 20,000.00 10,000.00 5,000.00 18 Other Levies & Fees Contract Registration Fees 20,000.00 10,000.00 5,000.00 Contract Processing Fees 2% of contract 2% of contract 2% of contract Hunting Permit 1,500.00 Dane Gun License 4,500.00 19 Marriage, Birth and Death registration fees Marriage registration fee 5,000.00 1,000.00 500.00 Birth Registration fee 500.00 200,00 50.00 Death Registration fee 500.00 200,00 50.00

S/NO NAMES OF LOCAL GOVERNMENT AREA CATEGORY 1. ABAKALIKI A 2. EBONYI A 3. IZZI B 4. OHAUKWU B 5. EZZA SOUTH B 6. EZZA NORTH C 7. ISHIELU C 8. IKWO C 9. AFIKPO NORTH A 10. AFIKPO SOUTH C 11. IVO C 12. OHAOZARA B 13. ONICHA C

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